Mercury Company has only one inventory pool. On December 31, 2018, Mercury adopted the dollar-value LIFO inventory method. The inventory on that date using the dollar-value LIFO method was $218,000. Inventory data are as follows:

Year	Ending Inventory at Year-End Costs			Ending Inventory at Base Year Costs
2019	$	268,800		$	256,000
2020		361,100			314,000
2021		364,800			304,000

Required: Compute the inventory at December 31, 2019, 2020, and 2021, using the dollar-value LIFO method. (Round "Year end cost index" to 2 decimal places.)

Inventory Layers Converted to Base Year Cost

Inventory Layers Converted to Cost

Ending Inventory DVL Cost

Date

Inventory at Year-End Cost

Year-End Cost Index

Inventory Layers at Base Year Cost

Inventory Layers at Base Year Cost

Year-End Cost Index

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Inventory Layers Converted to Cost

12/31/2018

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Base

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12/31/2019

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Base

=

2019

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12/31/2020

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Base

=

2019

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2020

=

12/31/2021

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Base

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2019

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2020

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